Rule 5 - Place of provision of services relating to immovable property - Place of Provision of Services Rules, 2012

1 [Place of provision of services relating to immovable property.- 05. The place of provision of services provided directly in relation to an immovable property, including services provided in this regard by experts and estate agents, provision of hotel accommodation by a hotel, inn, guest house, club or campsite, by whatever, name called, grant of rights to use immovable property, services for carrying out or co-ordination of construction work, including architects or interior decorators, shall be the place where the immovable property is located or intended to be located. ] ---------------------------------------- Notes:- 1. Inserted vide Notification No. 28/2012 - Service Tax, Dated 20/06/2012